Question 14: Our client had taken ISD
Registration in the Service Tax and was having cenvat credit amounting Rs.
40Lakhs as on 1st July, 2017. That client has migrated in GST and claimed such
cenvat credit in GST TRAN-1 u/s 140(1) of CGST Act, 2017. However, for that
office, the registration under GST has been taken under normal registration
instead of ISD registration. Now, that client want to transfer such credit (ISD
credit) to its other registered branches. Please explain the procedure
Answer: If you have migrated your ITC as a distributor in Column 7 of the
TRAN-1 Form, then you can distribute the credit after getting registered as ISD.
Regular registration can be surrendered after registration as ISD is completed.
(REPLY dt. 2/2/2018)